# Conn. Gen. Stat. § 12-330p: Sec. 12-330p. Overpayments and refunds

> Connecticut · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_CT_T12_C214a_S12-330p

## Section

- **Citation:** Conn. Gen. Stat. § 12-330p
- **Heading:** Sec. 12-330p. Overpayments and refunds
- **Jurisdiction:** Connecticut
- **Kind:** Statutes
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** Connecticut Code / Title 12 / Chapter 214a / Section 12-330p

## Text

(b) On or before the sixtieth day after the mailing of the proposed disallowance, the claimant may file with the commissioner a written protest against the proposed disallowance in which the claimant sets forth the grounds on which the protest is based. If the protest is filed, the commissioner shall reconsider the proposed disallowance and, if the claimant has so requested, may grant or deny the claimant or the claimant's authorized representatives an oral hearing.

(c) The commissioner shall mail notice of his determination to the claimant, which notice shall set forth briefly the commissioner's findings of fact and the basis of decision in each case decided in whole or in part adversely to the claimant.

(d) The action of the commissioner on the claimant's protest shall be final upon the expiration of one month from the date on which he mails notice of his action to the claimant unless within such period the claimant seeks judicial review of the commissioner's determination pursuant to section 12-330m .

## Nearby sections

- [Conn. Gen. Stat. § 12-330a Sec. 12-330a. Definitions.](https://www.frixlaw.com/law-library/statutes/STATE_CT_T12_C214a_S12-330a.md)
- [Conn. Gen. Stat. § 12-330b Sec. 12-330b. Licensure of distributors and unclassified importers. Successor tax liability.](https://www.frixlaw.com/law-library/statutes/STATE_CT_T12_C214a_S12-330b.md)
- [Conn. Gen. Stat. § 12-330c Sec. 12-330c. Tax on tobacco products and snuff tobacco products.](https://www.frixlaw.com/law-library/statutes/STATE_CT_T12_C214a_S12-330c.md)
- [Conn. Gen. Stat. § 12-330d Sec. 12-330d. Monthly returns and payment of tax by distributors and unclassified importers. Exemption from licensing requirements for retailers of taxed tobacco products and unclassified importers.](https://www.frixlaw.com/law-library/statutes/STATE_CT_T12_C214a_S12-330d.md)
- [Conn. Gen. Stat. § 12-330f Sec. 12-330f. Tobacco products on which no tax has been paid. Penalties.](https://www.frixlaw.com/law-library/statutes/STATE_CT_T12_C214a_S12-330f.md)
- [Conn. Gen. Stat. § 12-330i Sec. 12-330i. Record-keeping requirements and access. Deficiency assessment. Penalties. Assessment of tax when no return filed.](https://www.frixlaw.com/law-library/statutes/STATE_CT_T12_C214a_S12-330i.md)
- [Conn. Gen. Stat. § 12-330j Sec. 12-330j. Penalty for wilful failure to comply with this chapter or wilful submission of fraudulent document.](https://www.frixlaw.com/law-library/statutes/STATE_CT_T12_C214a_S12-330j.md)
- [Conn. Gen. Stat. § 12-330p Sec. 12-330p. Overpayments and refunds.](https://www.frixlaw.com/law-library/statutes/STATE_CT_T12_C214a_S12-330p.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_CT_T12_C214a_S12-330p. Check the current official text before relying on it. Not legal advice.